The purpose of the proposed amendments to Rule 12A-1.005, F.A.C. (Admissions), is to provide that charges for individuals traveling in air commerce are not subject to the tax imposed on admissions. Effective July 1, 2012, Section 212.08(7)(hhh), F.S., as created by Section 4, Chapter 2012-117, L.O.F., provides an exemption for purchases of equipment, machinery, and other materials for renewable energy technologies obtained by a refund of previously paid sales and use tax. The purpose of the proposed creation of Rule 12A-1.0144, F.A.C. (Refund of Tax Paid on Purchases of Equipment, Machinery, and Other Materials for Renewable Energy Technologies), is to provide taxpayers information on how to obtain the refund of tax paid on such items used for renewable energy technologies. Section 213.758, F.S., created by Section 8, Chapter 2010-166, L.O.F., and amended by Section 1, Chapter 2012-55, L.O.F., provides for the transfer of tax liability. Sections 3 and 4, Chapter 2012-55, L.O.F., repeal Sections 202.31 and 212.10, F.S., respectively, regarding the sale of a business and the transfer of liability for communications services tax and for sales and use tax. The proposed repeal of obsolete Rule 12A-1.055, F.A.C. (Sale or Discontinuation of Business), is necessary to remove obsolete provisions regarding the transfer of tax liability when a dealer sells or discontinues a business. Section 2, Chapter 2012-145, L.O.F., provides that only those sales and use tax dealers who file electronic tax returns and remit the amounts due on the returns by electronic means will continue to be entitled to a collection allowance for sales tax returns due on or after July 1, 2012. The proposed amendments to Rule 12A-1.056, F.A.C. (Tax Due at Time of Sale; Tax Returns and Regulations), and to the sales and use tax returns adopted, by reference, in Rule 12A-1.097, F.A.C. (Public Use Forms), are necessary to incorporate this change. The purpose of the proposed amendments to Rule 12A-1.087, F.A.C. (Exemption for Power Farm Equipment; Electricity Used for Certain Agricultural Purposes; Suggested Exemption Certificate for Items Use for Agricultural Purposes), is to include the amendments to Section 212.08(5)(e)2., F.S., as amended by Section 8, Chapter 2012-32, L.O.F., which, effective January 1, 2013: (1) provide an exemption for electricity used in packinghouses where fruits, vegetables, or meat from cattle or hogs are prepared for market or for shipment in fresh form for wholesale distribution; and (2) expand the exemption for production or processing agricultural farm products on the farm to include packing agricultural farm products on the farm. Section 8, Chapter 2012-32, L.O.F., which, effective January 1, 2013, reduces from 10 percent to 5 percent the increase in productive output needed for expanding businesses to qualify for a sales tax exemption for machinery and equipment. Proposed amendments to Rule 12A-1.096, F.A.C. (Industrial Machinery and Equipment for Use in a New or Expanding Business), is necessary to incorporate this change.